KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

In the result, the appeal filed by the Assessee is allowed

reassessment proceedings are legally unsustainable. Thus, the provisions of Section 292B does not cure a jurisdictional defect, and provisions of Section

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

292B of the Act. The ld. DR vehemently supported the order of the authorities below. 12. We have heard the rival contentions of both the parties and perused the materials available on record. Under the provisions of the Act, there is a time limit specified under the respective section of the Act for filing the appeal against the finding

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

292B is attracted in the given facts and circumstance so as to make the assessment valid. 9.1 Admittedly, the return was filed by the assessee in response to the notice issued under section 148 of the Act. The return filed under section 148 of the Act is deemed to have filed under section 139 of the Act. Therefore

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

292B is attracted in the given facts and circumstance so as to make the assessment valid. 9.1 Admittedly, the return was filed by the assessee in response to the notice issued under section 148 of the Act. The return filed under section 148 of the Act is deemed to have filed under section 139 of the Act. Therefore

DEEP SUDHIRBHAI SHETH (LEGAL HEIR OF SUDHIR HIMMATLAL SHETH),AHMEDABAD vs. ITO, WARD 3(2)(1), AHMEDABAD, AHMEDABAD

In the result the appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs Ito, Ward-3(2)(1) Of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. Pan : Ainps 3786 Q (Applicant) (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarnai, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

reassessment cannot be initiated against a dead person and that section 159 mandates issuance of notice to the legal representative alone. It is further settled that section 292B

MD. GULAM AHMED UMERMIYA MALEK L/H LATE UMERMIYA CHANDMIYA MALEK,AHMEDABAD vs. THE ITO, WARD-3(2)(10), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2012-13 Md. Gulam Ahmed The Ito, Ward-3(2)(10), Umermiyamalek, Legal Heir Of Vs Ahmedabad. Late Umermiyachandmiyamalek, 5C/O S.V. Agrawal& Co., Ca 502, Mangalmurti Complex, Opp. City Gold Cinema, Ashram Road, Ahmedabad-380009. Pan : Bkfpm 4983 E (Appellant) (Responent) Assessee By : None. : Shriv. K. Singh, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 19/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

292B of the Act are concerned, the same would not be applicable in the facts of the present case. As regards section 292BB of the Act, the same provides that where an assessee appears in any proceeding and cooperates in any inquiry relating to an assessment or reassessment

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK BUDHARMAL VASWANI,, AHMEDABAD

In the result, the appeal of the assessee is allowed in the terms indicated above, and the appeal of the Assessing Officer is dismissed as infructuous

Section 292B in support of the stand that mere inadvertent omission of “not” will not vitiate the reassessment proceedings. In short

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed in the terms indicated above, and the appeal of the Assessing Officer is dismissed as infructuous

Section 292B in support of the stand that mere inadvertent omission of “not” will not vitiate the reassessment proceedings. In short

SHRI ISHWARBHAI MAGANBHAI DESAI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, PATAN

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

292B would take care of such type of lapse in the notice. Hence, on the basis of non-mentioning of name of L/hrs. in the assessment order, it would not be declared as void. He further contended that this decision of the Hon’ble Delhi High Court has been upheld by the Hon’ble Supreme Court. Special Leave Petition bearing

INCOME-TAX OFFICER, WARD-4(2)(1), AHMEDABAD , AHMEDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The Ito Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor V/S. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./Pan: Afwpt 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Revenue Has Raised The Following Grounds Of Appeal:

292B or section 292BB of the Act. The Court held that participation or lack of objection by the assessee does not confer jurisdiction upon the Assessing Officer when the very foundation of the proceedings is fundamentally defective. The ratio of this judgment applies with equal force to cases where assessment proceedings are initiated in the name of a deceased person

THE ITO, WARD-5(2)(4),, AHMEDABAD vs. SHRI PARIMAL SURESHBHAI PATEL,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2366/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

Section 292B / 292 BB of the Act. In elaboration to the legal ground, the learned AR for the assessee adverted our attention to the assessment order and pointed out that there is no reference to the issuance of notice in consequence of notice issued under s.148 of the Act. Therefore, the ITA No. 2366/Ahd/15 [DCIT vs. Shri Parimal Sureshbhai Patel

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1289/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2000-2001 M/S. Ambalal Sarabhai Enterprises Ltd., D.C.I.T., Wadi, Vs. Circle-1(1)(1), Vadodara-390023. Vadodara.

section 292B of the Act reads as under: Notice deemed to be valid in certain circumstances. 292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

section 292B of the Act. 21. We are, therefore, of the considered opinion that in the present case, the notice u/s.148 dated 02.04.2022 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

section 292B of the Act. 21. We are, therefore, of the considered opinion that in the present case, the notice u/s.148 dated 02.04.2022 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess

SHRI NILESH D. KANKRECHA,,AHMEDABAD vs. THE ITO, WARD-7(1)(4),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 87-88/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2011-2012 & 2012-13 Shri Nilesh D. Kankrecha, I.T.O, C-89, Vikramaditya Society, Vs. Ward 7(1)(4), Thakkarbapa Nagar, Ahmedabad. Ahmedabad-382350. Pan: Bzkpk7991J

reassessment being bad in law and without jurisdiction , the same ought to be held illegal and invalid. 4. Without prejudice to the above grounds, the Id CIT(Appeals ) erred both in law and on facts in confirming addition of Rs. 4,50,000/- when there was no evidence of any un explained cash payment as also, facts being admitted

INCOME-TAX OFFICER, WD.4(2)(1),, AHEMDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017

292B or section 292BB of the Act. The Court held that participation or lack of objection by the assessee does not confer jurisdiction upon the Assessing Officer when the very foundation of the proceedings is fundamentally defective. The ratio of this judgment applies with equal force to cases where assessment proceedings are initiated in the name of a deceased person

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

292B\nof the Act and thereafter Ld. PCIT invoked revision proceeding and\nissued Show Cause Notice dated 20-01-2024.\n6. 3. As per section 263 of the Act, the PCIT when found the\nassessment order is erroneous and prejudicial to the interest of\nRevenue, after offerding opportunity of hearing to the assessee,\npass revision order to enhance or modify

MADHAV INFRA PROJECTS LTD (ERSTWHILE AASHKA CONSTRUCTIONS P. LTD.),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

reassessment proceedings being initiated in 2016 by issuing notice u/s 148 of the Act on 30- 03-2016, on account of information in the possession of the AO that the assessee had booked contrived losses on share transactions by resorting to Client Code Modification done in collusion with its broker M/s Amrapali Finance & Capital Services Ltd. The fact of assessment